The Tories seem to have found some. They are spending it on (a) people disincentivized from working by the prospect that when they die (usually a decade after retirement) they will be taxed if their estates were worth £250k-£1m and (b) on extra tax credits for couples with children.
Alice Miles' attack on the latter is pretty effective for me. This just seems like fluffing up the core vote to me: makes for an easier conference, a few extremely nice headlines in the Mail and Telegraph, but will it really win over the voters lost to Labour in 1997?
I really want the Tories to do well, push Labour hard, challenge their centralizing ideas, threaten a hung parliament and knock Brown off his perch. The left-wing consensus is going to be impregnable if this is the stuff they throw at it.